Opinion
18304-21
01-23-2023
CURTIS M. VAUGHN & JENNETT J. VAUGHN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 17, 2023, the parties filed a Proposed Stipulated Decision. However, the Court notes that the filing is improper in that the proposed decision document does not address petitioners' liability, if any, for the I.R.C. section 6662(a) accuracy-related penalty determined in the Notice of Deficiency upon which this case is based.
Accordingly, it is
ORDERED that the parties' Proposed Stipulated Decision is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before February 22, 2023, the parties shall file a revised proposed stipulated decision.